2014 (3) TMI 247

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..... 2012 i.e. almost after a gap of two years. The appeal is yet to be admitted and the current status is pre-admission. Even after the filing of the appeal, 1½ years have passed and the department has not initiated any action either to get the order of the Tribunal stayed or the matter decided in their favour. This shows complete inertia on the part of the department in pursuing the matter to its lo .....

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..... he confiscation of the gold by the department from the appellant Mr. Yakub Ibrahim Yusuf and ordered that the sale proceeds of the said confiscated gold should be returned to the appellant after deducting therefrom the redemption fine and penalties. It was also made clear that no duty is deductible from the sale proceeds. Therefore, the matter was remanded to the Commissioner for the limited purpo .....

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..... represented the appellant. 5. After going through the records and considering the submissions made by the learned Addl. Commissioner (AR), we find that even though the Tribunal passed the order as early as 28/10/2010 the department has approached the hon'ble High Court of Bombay only in August 2012 i.e. almost after a gap of two years. The appeal is yet to be admitted and the current status .....

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